International Accounting - IFRS I (5 ECTS)
Code: C-10056-ECO017AS3AE-3003
General information
- Timing
- 12.01.2026 - 15.05.2026
- The implementation has not yet started.
- Number of ECTS credits allocated
- 5 ECTS
- Institution
- Haaga-Helia University of Applied Sciences, Pasilan toimipiste
- Teaching languages
- English
- Seats
- 0 - 5
- Course
- C-10056-ECO017AS3AE
Learning outcomes
In this course you will learn the basics of IFRS - International Financial Reporting Standards, which is the way how publicly listed companies prepare their group financial statements in over 120 countries. Additionally, we will study how to apply in practise the most important standards which usually differ with local accounting legislation.
Content
Planned implementation schedule, changes possible. Week 1: IFRS introduction Week 2: Consolidated financial statements Week 3: IFRS 15 Revenue recognition Week 4: IFRS 16 Leasing Week 5: IAS 36 Impairment testing Week 6: IFRS 9 Financial instruments Week 7: S1 and S2 Sustainability standards.
Prerequisites
In order to take this course, you need to have prior knowledge on doing accounting and preparing financial statements, for ex you should have taken courses ECO002AS2AE Financial Accounting, ECO005AS2AE Financial Statements and Corporate Tax or ECO002AS2A Kirjanpito and ECO005AS2A Tilinpäätös ja yritysverotus or have similar knowledge. Course is challenging and there is a pretest to see that your accounting skills are good enough. Only students who pass the pretest (50% correct) can participate the course. Course requires a lot of work and ability to study independently as well.
Learning materials and recommended literature
Melville, A. (2022). International Financial Reporting. 8th Edition. [Insert Publisher Location]: Pearson International Content. This can be found as an e-book in Haaga-Helia library. Other material provided by the teacher during the course.
Evaluation scale
H-5